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Amended Us Tax Form 1040x

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Amended Us Tax Form 1040x

Amended us tax form 1040x 7. Amended us tax form 1040x   How To Get Tax Help Table of Contents Outside the U. Amended us tax form 1040x S. Amended us tax form 1040x Low Income Taxpayer Clinics Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Amended us tax form 1040x Free help with your tax return. Amended us tax form 1040x   You can get free help preparing your return nationwide from IRS-certified volunteers. Amended us tax form 1040x The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Amended us tax form 1040x The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Amended us tax form 1040x Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Amended us tax form 1040x In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Amended us tax form 1040x To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Amended us tax form 1040x gov, download the IRS2Go app, or call 1-800-906-9887. Amended us tax form 1040x   As part of the TCE program, AARP offers the Tax-Aide counseling program. Amended us tax form 1040x To find the nearest AARP Tax-Aide site, visit AARP's website at www. Amended us tax form 1040x aarp. Amended us tax form 1040x org/money/taxaide or call 1-888-227-7669. Amended us tax form 1040x For more information on these programs, go to IRS. Amended us tax form 1040x gov and enter “VITA” in the search box. Amended us tax form 1040x Internet. Amended us tax form 1040x    IRS. Amended us tax form 1040x gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Amended us tax form 1040x Download the free IRS2Go app from the iTunes app store or from Google Play. Amended us tax form 1040x Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Amended us tax form 1040x Check the status of your 2013 refund with the Where's My Refund? application on IRS. Amended us tax form 1040x gov or download the IRS2Go app and select the Refund Status option. Amended us tax form 1040x The IRS issues more than 9 out of 10 refunds in less than 21 days. Amended us tax form 1040x Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Amended us tax form 1040x You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amended us tax form 1040x The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Amended us tax form 1040x Use the Interactive Tax Assistant (ITA) to research your tax questions. Amended us tax form 1040x No need to wait on the phone or stand in line. Amended us tax form 1040x The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Amended us tax form 1040x When you reach the response screen, you can print the entire interview and the final response for your records. Amended us tax form 1040x New subject areas are added on a regular basis. Amended us tax form 1040x  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Amended us tax form 1040x gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Amended us tax form 1040x You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Amended us tax form 1040x The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Amended us tax form 1040x When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Amended us tax form 1040x Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Amended us tax form 1040x You can also ask the IRS to mail a return or an account transcript to you. Amended us tax form 1040x Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Amended us tax form 1040x gov or by calling 1-800-908-9946. Amended us tax form 1040x Tax return and tax account transcripts are generally available for the current year and the past three years. Amended us tax form 1040x Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Amended us tax form 1040x Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Amended us tax form 1040x If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Amended us tax form 1040x Check the status of your amended return using Where's My Amended Return? Go to IRS. Amended us tax form 1040x gov and enter Where's My Amended Return? in the search box. Amended us tax form 1040x You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Amended us tax form 1040x It can take up to 3 weeks from the date you mailed it to show up in our system. Amended us tax form 1040x Make a payment using one of several safe and convenient electronic payment options available on IRS. Amended us tax form 1040x gov. Amended us tax form 1040x Select the Payment tab on the front page of IRS. Amended us tax form 1040x gov for more information. Amended us tax form 1040x Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Amended us tax form 1040x Figure your income tax withholding with the IRS Withholding Calculator on IRS. Amended us tax form 1040x gov. Amended us tax form 1040x Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Amended us tax form 1040x Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Amended us tax form 1040x gov. Amended us tax form 1040x Request an Electronic Filing PIN by going to IRS. Amended us tax form 1040x gov and entering Electronic Filing PIN in the search box. Amended us tax form 1040x Download forms, instructions and publications, including accessible versions for people with disabilities. Amended us tax form 1040x Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Amended us tax form 1040x gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Amended us tax form 1040x An employee can answer questions about your tax account or help you set up a payment plan. Amended us tax form 1040x Before you visit, check the Office Locator on IRS. Amended us tax form 1040x gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Amended us tax form 1040x If you have a special need, such as a disability, you can request an appointment. Amended us tax form 1040x Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Amended us tax form 1040x Apply for an Employer Identification Number (EIN). Amended us tax form 1040x Go to IRS. Amended us tax form 1040x gov and enter Apply for an EIN in the search box. Amended us tax form 1040x Read the Internal Revenue Code, regulations, or other official guidance. Amended us tax form 1040x Read Internal Revenue Bulletins. Amended us tax form 1040x Sign up to receive local and national tax news and more by email. Amended us tax form 1040x Just click on “subscriptions” above the search box on IRS. Amended us tax form 1040x gov and choose from a variety of options. Amended us tax form 1040x Phone. Amended us tax form 1040x    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Amended us tax form 1040x Download the free IRS2Go app from the iTunes app store or from Google Play. Amended us tax form 1040x Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Amended us tax form 1040x gov, or download the IRS2Go app. Amended us tax form 1040x Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Amended us tax form 1040x The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Amended us tax form 1040x Most VITA and TCE sites offer free electronic filing. Amended us tax form 1040x Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Amended us tax form 1040x Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Amended us tax form 1040x Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Amended us tax form 1040x If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Amended us tax form 1040x The IRS issues more than 9 out of 10 refunds in less than 21 days. Amended us tax form 1040x Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Amended us tax form 1040x Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Amended us tax form 1040x The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Amended us tax form 1040x Note, the above information is for our automated hotline. Amended us tax form 1040x Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Amended us tax form 1040x Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Amended us tax form 1040x You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Amended us tax form 1040x It can take up to 3 weeks from the date you mailed it to show up in our system. Amended us tax form 1040x Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Amended us tax form 1040x You should receive your order within 10 business days. Amended us tax form 1040x Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Amended us tax form 1040x If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Amended us tax form 1040x Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Amended us tax form 1040x The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Amended us tax form 1040x These individuals can also contact the IRS through relay services such as the Federal Relay Service. Amended us tax form 1040x    Outside the U. Amended us tax form 1040x S. Amended us tax form 1040x If you are outside the United States, taxpayer assistance is available by calling the following U. Amended us tax form 1040x S Embassies or consulates. Amended us tax form 1040x    Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3823 London, England (44) (20) 7894-0477 Paris, France (33) (1) 4312-2555   If you cannot contact one of these offices, taxpayer assistance is also available at (267) 941-1000 (not a toll free call). Amended us tax form 1040x   If you are in a U. Amended us tax form 1040x S. Amended us tax form 1040x territory (American Samoa, Guam, Northern Mariana Islands, Puerto Rico, and U. Amended us tax form 1040x S. Amended us tax form 1040x Virgin Islands) and have a tax question, you can call 1-800-829-1040. Amended us tax form 1040x Walk-in. Amended us tax form 1040x   You can find a selection of forms, publications and services — in-person. Amended us tax form 1040x Products. Amended us tax form 1040x You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Amended us tax form 1040x Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Amended us tax form 1040x Services. Amended us tax form 1040x You can walk in to your local TAC for face-to-face tax help. Amended us tax form 1040x An employee can answer questions about your tax account or help you set up a payment plan. Amended us tax form 1040x Before visiting, use the Office Locator tool on IRS. Amended us tax form 1040x gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Amended us tax form 1040x    Outside the U. Amended us tax form 1040x S. Amended us tax form 1040x If you are outside the United States during the filing period (January to mid-June), you can get the necessary federal tax forms and publications from most U. Amended us tax form 1040x S. Amended us tax form 1040x Embassies and consulates. Amended us tax form 1040x   Walk-in taxpayer assistance is available at the following U. Amended us tax form 1040x S. Amended us tax form 1040x Embassies or consulates. Amended us tax form 1040x    Beijing, China (86) (10) 8531-3983 Frankfurt, Germany (49) (69) 7535-3811 London, England (44) (20) 7894-0477 Paris, France (33) (1) 4312-2555   Please contact the office for times when assistance will be available. Amended us tax form 1040x Mail. Amended us tax form 1040x   You can send your order for forms, instructions, and publications to the address below. Amended us tax form 1040x You should receive a response within 10 business days after your request is received. Amended us tax form 1040x Internal Revenue Service 1201 N. Amended us tax form 1040x Mitsubishi Motorway Bloomington, IL 61705-6613      Outside the U. Amended us tax form 1040x S. Amended us tax form 1040x If you are outside the United States, you can get tax assistance by writing to the address below. Amended us tax form 1040x  Internal Revenue Service International Accounts Philadelphia, PA 19255-0725 Taxpayer Advocate Service. Amended us tax form 1040x   The Taxpayer Advocate Service Is Here to Help You. Amended us tax form 1040x The Taxpayer Advocate Service (TAS) is your voice at the IRS. Amended us tax form 1040x Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Amended us tax form 1040x   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Amended us tax form 1040x We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Amended us tax form 1040x You face (or your business is facing) an immediate threat of adverse action. Amended us tax form 1040x You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Amended us tax form 1040x   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Amended us tax form 1040x Here's why we can help: TAS is an independent organization within the IRS. Amended us tax form 1040x Our advocates know how to work with the IRS. Amended us tax form 1040x Our services are free and tailored to meet your needs. Amended us tax form 1040x We have offices in every state, the District of Columbia, and Puerto Rico. Amended us tax form 1040x   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Amended us tax form 1040x  How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Amended us tax form 1040x If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Amended us tax form 1040x Outside the U. Amended us tax form 1040x S. Amended us tax form 1040x   If you live outside of the United States, you can call the Taxpayer Advocate at (787) 522-8601 in English or (787) 522-8600 in Spanish. Amended us tax form 1040x You can contact the Taxpayer Advocate at: Internal Revenue Service Taxpayer Advocate Service City View Plaza, 48 Carr 165, Guaynabo, P. Amended us tax form 1040x R. Amended us tax form 1040x 00968-8000 Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Amended us tax form 1040x Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Amended us tax form 1040x Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Amended us tax form 1040x Prev  Up  Next   Home   More Online Publications
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The Amended Us Tax Form 1040x

Amended us tax form 1040x 11. Amended us tax form 1040x   Social Security and Equivalent Railroad Retirement Benefits Table of Contents Introduction Useful Items - You may want to see: Are Any of Your Benefits Taxable? How To Report Your BenefitsHow Much Is Taxable? Examples Deductions Related to Your BenefitsRepayments More Than Gross Benefits Introduction This chapter explains the federal income tax rules for social security benefits and equivalent tier 1 railroad retirement benefits. Amended us tax form 1040x It explains the following topics. Amended us tax form 1040x How to figure whether your benefits are taxable. Amended us tax form 1040x How to use the social security benefits worksheet (with examples). Amended us tax form 1040x How to report your taxable benefits. Amended us tax form 1040x How to treat repayments that are more than the benefits you received during the year. Amended us tax form 1040x Social security benefits include monthly retirement, survivor, and disability benefits. Amended us tax form 1040x They do not include supplemental security income (SSI) payments, which are not taxable. Amended us tax form 1040x Equivalent tier 1 railroad retirement benefits are the part of tier 1 benefits that a railroad employee or beneficiary would have been entitled to receive under the social security system. Amended us tax form 1040x They are commonly called the social security equivalent benefit (SSEB) portion of tier 1 benefits. Amended us tax form 1040x If you received these benefits during 2013, you should have received a Form SSA-1099, Social Security Benefit Statement, or Form RRB-1099, Payments by the Railroad Retirement Board. Amended us tax form 1040x These forms show the amounts received and repaid, and taxes withheld for the year. Amended us tax form 1040x You may receive more than one of these forms for the same year. Amended us tax form 1040x You should add the amounts shown on all the Forms SSA-1099 and Forms RRB-1099 you receive for the year to determine the total amounts received and repaid, and taxes withheld for that year. Amended us tax form 1040x See the Appendix at the end of Publication 915 for more information. Amended us tax form 1040x Note. Amended us tax form 1040x When the term “benefits” is used in this chapter, it applies to both social security benefits and the SSEB portion of tier 1 railroad retirement benefits. Amended us tax form 1040x What is not covered in this chapter. Amended us tax form 1040x   This chapter does not cover the tax rules for the following railroad retirement benefits. Amended us tax form 1040x Non-social security equivalent benefit (NSSEB) portion of tier 1 benefits. Amended us tax form 1040x Tier 2 benefits. Amended us tax form 1040x Vested dual benefits. Amended us tax form 1040x Supplemental annuity benefits. Amended us tax form 1040x For information on these benefits, see Publication 575, Pension and Annuity Income. Amended us tax form 1040x   This chapter does not cover the tax rules for social security benefits reported on Form SSA-1042S, Social Security Benefit Statement, or Form RRB-1042S, Statement for Nonresident Alien Recipients of: Payments by the Railroad Retirement Board. Amended us tax form 1040x For information about these benefits, see Publication 519, U. Amended us tax form 1040x S. Amended us tax form 1040x Tax Guide for Aliens, and Publication 915, Social Security and Equivalent Railroad Retirement Benefits. Amended us tax form 1040x   This chapter also does not cover the tax rules for foreign social security benefits. Amended us tax form 1040x These benefits are taxable as annuities, unless they are exempt from U. Amended us tax form 1040x S. Amended us tax form 1040x tax or treated as a U. Amended us tax form 1040x S. Amended us tax form 1040x social security benefit under a tax treaty. Amended us tax form 1040x Useful Items - You may want to see: Publication 505 Tax Withholding and Estimated Tax 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 915 Social Security and Equivalent Railroad Retirement Benefits Forms (and Instructions) 1040-ES Estimated Tax for Individuals SSA-1099 Social Security Benefit Statement RRB-1099 Payments by the Railroad Retirement Board W-4V Voluntary Withholding Request Are Any of Your Benefits Taxable? To find out whether any of your benefits may be taxable, compare the base amount for your filing status with the total of: One-half of your benefits, plus All your other income, including tax-exempt interest. Amended us tax form 1040x When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. Amended us tax form 1040x S. Amended us tax form 1040x savings bonds, Employer-provided adoption benefits, Foreign earned income or foreign housing, or Income earned by bona fide residents of American Samoa or Puerto Rico. Amended us tax form 1040x Children's benefits. Amended us tax form 1040x   The rules in this chapter apply to benefits received by children. Amended us tax form 1040x See Who is taxed , later. Amended us tax form 1040x Figuring total income. Amended us tax form 1040x   To figure the total of one-half of your benefits plus your other income, use Worksheet 11-1 later in this discussion. Amended us tax form 1040x If the total is more than your base amount, part of your benefits may be taxable. Amended us tax form 1040x    If you are married and file a joint return for 2013, you and your spouse must combine your incomes and your benefits to figure whether any of your combined benefits are taxable. Amended us tax form 1040x Even if your spouse did not receive any benefits, you must add your spouse's income to yours to figure whether any of your benefits are taxable. Amended us tax form 1040x    If the only income you received during 2013 was your social security or the SSEB portion of tier 1 railroad retirement benefits, your benefits generally are not taxable and you probably do not have to file a return. Amended us tax form 1040x If you have income in addition to your benefits, you may have to file a return even if none of your benefits are taxable. Amended us tax form 1040x Base amount. Amended us tax form 1040x   Your base amount is: $25,000 if you are single, head of household, or qualifying widow(er), $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $-0- if you are married filing separately and lived with your spouse at any time during 2013. Amended us tax form 1040x Worksheet 11-1. Amended us tax form 1040x   You can use Worksheet 11-1 to figure the amount of income to compare with your base amount. Amended us tax form 1040x This is a quick way to check whether some of your benefits may be taxable. Amended us tax form 1040x Worksheet 11-1. Amended us tax form 1040x A Quick Way To Check if Your Benefits May Be Taxable A. Amended us tax form 1040x Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Amended us tax form 1040x Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Amended us tax form 1040x (If you received more than one form, combine the amounts from box 5 and enter the total. Amended us tax form 1040x ) A. Amended us tax form 1040x   Note. Amended us tax form 1040x If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Amended us tax form 1040x B. Amended us tax form 1040x Enter one-half of the amount on line A B. Amended us tax form 1040x   C. Amended us tax form 1040x Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Amended us tax form 1040x   D. Amended us tax form 1040x Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Amended us tax form 1040x   E. Amended us tax form 1040x Add lines B, C, and D E. Amended us tax form 1040x   Note. Amended us tax form 1040x Compare the amount on line E to your base amount for your filing status. Amended us tax form 1040x If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. Amended us tax form 1040x If the amount on line E is more than your base amount, some of your benefits may be taxable. Amended us tax form 1040x You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). Amended us tax form 1040x If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits. Amended us tax form 1040x Example. Amended us tax form 1040x You and your spouse (both over 65) are filing a joint return for 2013 and you both received social security benefits during the year. Amended us tax form 1040x In January 2014, you received a Form SSA-1099 showing net benefits of $7,500 in box 5. Amended us tax form 1040x Your spouse received a Form SSA-1099 showing net benefits of $3,500 in box 5. Amended us tax form 1040x You also received a taxable pension of $22,800 and interest income of $500. Amended us tax form 1040x You did not have any tax-exempt interest income. Amended us tax form 1040x Your benefits are not taxable for 2013 because your income, as figured in Worksheet 11-1, is not more than your base amount ($32,000) for married filing jointly. Amended us tax form 1040x Even though none of your benefits are taxable, you must file a return for 2013 because your taxable gross income ($23,300) exceeds the minimum filing requirement amount for your filing status. Amended us tax form 1040x Filled-in Worksheet 11-1. Amended us tax form 1040x A Quick Way To Check if Your Benefits May Be Taxable A. Amended us tax form 1040x Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Amended us tax form 1040x Include the full amount of any lump-sum benefit payments received in 2013, for 2013 and earlier years. Amended us tax form 1040x (If you received more than one form, combine the amounts from box 5 and enter the total. Amended us tax form 1040x ) A. Amended us tax form 1040x $11,000 Note. Amended us tax form 1040x If the amount on line A is zero or less, stop here; none of your benefits are taxable this year. Amended us tax form 1040x B. Amended us tax form 1040x Enter one-half of the amount on line A B. Amended us tax form 1040x 5,500 C. Amended us tax form 1040x Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Amended us tax form 1040x 23,300 D. Amended us tax form 1040x Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income (listed earlier) D. Amended us tax form 1040x -0- E. Amended us tax form 1040x Add lines B, C, and D E. Amended us tax form 1040x $28,800 Note. Amended us tax form 1040x Compare the amount on line E to your base amount for your filing status. Amended us tax form 1040x If the amount on line E equals or is less than the base amount for your filing status, none of your benefits are taxable this year. Amended us tax form 1040x If the amount on line E is more than your base amount, some of your benefits may be taxable. Amended us tax form 1040x You need to complete Worksheet 1 in Publication 915 (or the Social Security Benefits Worksheet in your tax form instructions). Amended us tax form 1040x If none of your benefits are taxable, but you otherwise must file a tax return, see Benefits not taxable , later, under How To Report Your Benefits. Amended us tax form 1040x Who is taxed. Amended us tax form 1040x   Benefits are included in the taxable income (to the extent they are taxable) of the person who has the legal right to receive the benefits. Amended us tax form 1040x For example, if you and your child receive benefits, but the check for your child is made out in your name, you must use only your part of the benefits to see whether any benefits are taxable to you. Amended us tax form 1040x One-half of the part that belongs to your child must be added to your child's other income to see whether any of those benefits are taxable to your child. Amended us tax form 1040x Repayment of benefits. Amended us tax form 1040x   Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. Amended us tax form 1040x It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. Amended us tax form 1040x If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. Amended us tax form 1040x   Your gross benefits are shown in box 3 of Form SSA-1099 or RRB-1099. Amended us tax form 1040x Your repayments are shown in box 4. Amended us tax form 1040x The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). Amended us tax form 1040x Use the amount in box 5 to figure whether any of your benefits are taxable. Amended us tax form 1040x Tax withholding and estimated tax. Amended us tax form 1040x   You can choose to have federal income tax withheld from your social security benefits and/or the SSEB portion of your tier 1 railroad retirement benefits. Amended us tax form 1040x If you choose to do this, you must complete a Form W-4V. Amended us tax form 1040x   If you do not choose to have income tax withheld, you may have to request additional withholding from other income or pay estimated tax during the year. Amended us tax form 1040x For details, see Publication 505 or the instructions for Form 1040-ES. Amended us tax form 1040x How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040 or Form 1040A. Amended us tax form 1040x You cannot use Form 1040EZ. Amended us tax form 1040x Reporting on Form 1040. Amended us tax form 1040x   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 20a and the taxable part on line 20b. Amended us tax form 1040x If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 20a. Amended us tax form 1040x Reporting on Form 1040A. Amended us tax form 1040x   Report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on line 14a and the taxable part on line 14b. Amended us tax form 1040x If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 14a. Amended us tax form 1040x Benefits not taxable. Amended us tax form 1040x   If you are filing Form 1040EZ, do not report any benefits on your tax return. Amended us tax form 1040x If you are filing Form 1040 or Form 1040A, report your net benefits (the total amount from box 5 of all your Forms SSA-1099 and Forms RRB-1099) on Form 1040, line 20a, or Form 1040A, line 14a. Amended us tax form 1040x Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Amended us tax form 1040x If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Amended us tax form 1040x How Much Is Taxable? If part of your benefits are taxable, how much is taxable depends on the total amount of your benefits and other income. Amended us tax form 1040x Generally, the higher that total amount, the greater the taxable part of your benefits. Amended us tax form 1040x Maximum taxable part. Amended us tax form 1040x   Generally, up to 50% of your benefits will be taxable. Amended us tax form 1040x However, up to 85% of your benefits can be taxable if either of the following situations applies to you. Amended us tax form 1040x The total of one-half of your benefits and all your other income is more than $34,000 ($44,000 if you are married filing jointly). Amended us tax form 1040x You are married filing separately and lived with your spouse at any time during 2013. Amended us tax form 1040x Which worksheet to use. Amended us tax form 1040x   A worksheet you can use to figure your taxable benefits is in the instructions for your Form 1040 or Form 1040A. Amended us tax form 1040x You can use either that worksheet or Worksheet 1 in Publication 915, unless any of the following situations applies to you. Amended us tax form 1040x You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse is covered by a retirement plan at work. Amended us tax form 1040x In this situation, you must use the special worksheets in Appendix B of Publication 590 to figure both your IRA deduction and your taxable benefits. Amended us tax form 1040x Situation (1) does not apply and you take an exclusion for interest from qualified U. Amended us tax form 1040x S. Amended us tax form 1040x savings bonds (Form 8815), for adoption benefits (Form 8839), for foreign earned income or housing (Form 2555 or Form 2555-EZ), or for income earned in American Samoa (Form 4563) or Puerto Rico by bona fide residents. Amended us tax form 1040x In this situation, you must use Worksheet 1 in Publication 915 to figure your taxable benefits. Amended us tax form 1040x You received a lump-sum payment for an earlier year. Amended us tax form 1040x In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in Publication 915. Amended us tax form 1040x See Lump-sum election next. Amended us tax form 1040x Lump-sum election. Amended us tax form 1040x   You must include the taxable part of a lump-sum (retroactive) payment of benefits received in 2013 in your 2013 income, even if the payment includes benefits for an earlier year. Amended us tax form 1040x    This type of lump-sum benefit payment should not be confused with the lump-sum death benefit that both the SSA and RRB pay to many of their beneficiaries. Amended us tax form 1040x No part of the lump-sum death benefit is subject to tax. Amended us tax form 1040x   Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. Amended us tax form 1040x However, you may be able to figure the taxable part of a lump-sum payment for an earlier year separately, using your income for the earlier year. Amended us tax form 1040x You can elect this method if it lowers your taxable benefits. Amended us tax form 1040x Making the election. Amended us tax form 1040x   If you received a lump-sum benefit payment in 2013 that includes benefits for one or more earlier years, follow the instructions in Publication 915 under Lump-Sum Election to see whether making the election will lower your taxable benefits. Amended us tax form 1040x That discussion also explains how to make the election. Amended us tax form 1040x    Because the earlier year's taxable benefits are included in your 2013 income, no adjustment is made to the earlier year's return. Amended us tax form 1040x Do not file an amended return for the earlier year. Amended us tax form 1040x Examples The following are a few examples you can use as a guide to figure the taxable part of your benefits. Amended us tax form 1040x Example 1. Amended us tax form 1040x George White is single and files Form 1040 for 2013. Amended us tax form 1040x He received the following income in 2013: Fully taxable pension $18,600 Wages from part-time job 9,400 Taxable interest income 990 Total $28,990 George also received social security benefits during 2013. Amended us tax form 1040x The Form SSA-1099 he received in January 2014 shows $5,980 in box 5. Amended us tax form 1040x To figure his taxable benefits, George completes the worksheet shown here. Amended us tax form 1040x Filled-in Worksheet 1. Amended us tax form 1040x Figuring Your Taxable Benefits 1. Amended us tax form 1040x Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Amended us tax form 1040x Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,980 2. Amended us tax form 1040x Enter one-half of line 1 2,990 3. Amended us tax form 1040x Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. Amended us tax form 1040x     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 28,990 4. Amended us tax form 1040x Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. Amended us tax form 1040x Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. Amended us tax form 1040x Combine lines 2, 3, 4, and 5 31,980 7. Amended us tax form 1040x Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Amended us tax form 1040x     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. Amended us tax form 1040x Is the amount on line 7 less than the amount on line 6?     No. Amended us tax form 1040x None of your social security benefits are taxable. Amended us tax form 1040x Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Amended us tax form 1040x   Yes. Amended us tax form 1040x Subtract line 7 from line 6 31,980 9. Amended us tax form 1040x If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 25,000   Note. Amended us tax form 1040x If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Amended us tax form 1040x 85) and enter the result on line 17. Amended us tax form 1040x Then go to line 18. Amended us tax form 1040x   10. Amended us tax form 1040x Is the amount on line 9 less than the amount on line 8?     No. Amended us tax form 1040x None of your benefits are taxable. Amended us tax form 1040x Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Amended us tax form 1040x If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Amended us tax form 1040x     Yes. Amended us tax form 1040x Subtract line 9 from line 8 6,980 11. Amended us tax form 1040x Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 9,000 12. Amended us tax form 1040x Subtract line 11 from line 10. Amended us tax form 1040x If zero or less, enter -0- -0- 13. Amended us tax form 1040x Enter the smaller of line 10 or line 11 6,980 14. Amended us tax form 1040x Enter one-half of line 13 3,490 15. Amended us tax form 1040x Enter the smaller of line 2 or line 14 2,990 16. Amended us tax form 1040x Multiply line 12 by 85% (. Amended us tax form 1040x 85). Amended us tax form 1040x If line 12 is zero, enter -0- -0- 17. Amended us tax form 1040x Add lines 15 and 16 2,990 18. Amended us tax form 1040x Multiply line 1 by 85% (. Amended us tax form 1040x 85) 5,083 19. Amended us tax form 1040x Taxable benefits. Amended us tax form 1040x Enter the smaller of line 17 or line 18. Amended us tax form 1040x Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b $2,990 The amount on line 19 of George's worksheet shows that $2,990 of his social security benefits is taxable. Amended us tax form 1040x On line 20a of his Form 1040, George enters his net benefits of $5,980. Amended us tax form 1040x On line 20b, he enters his taxable benefits of $2,990. Amended us tax form 1040x Example 2. Amended us tax form 1040x Ray and Alice Hopkins file a joint return on Form 1040A for 2013. Amended us tax form 1040x Ray is retired and received a fully taxable pension of $15,500. Amended us tax form 1040x He also received social security benefits, and his Form SSA-1099 for 2013 shows net benefits of $5,600 in box 5. Amended us tax form 1040x Alice worked during the year and had wages of $14,000. Amended us tax form 1040x She made a deductible payment to her IRA account of $1,000. Amended us tax form 1040x Ray and Alice have two savings accounts with a total of $250 in taxable interest income. Amended us tax form 1040x They complete Worksheet 1, entering $29,750 ($15,500 + $14,000 + $250) on line 3. Amended us tax form 1040x They find none of Ray's social security benefits are taxable. Amended us tax form 1040x On Form 1040A, they enter $5,600 on line 14a and -0- on line 14b. Amended us tax form 1040x Filled-in Worksheet 1. Amended us tax form 1040x Figuring Your Taxable Benefits 1. Amended us tax form 1040x Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Amended us tax form 1040x Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $5,600 2. Amended us tax form 1040x Enter one-half of line 1 2,800 3. Amended us tax form 1040x Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. Amended us tax form 1040x     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 29,750 4. Amended us tax form 1040x Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. Amended us tax form 1040x Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. Amended us tax form 1040x Combine lines 2, 3, 4, and 5 32,550 7. Amended us tax form 1040x Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Amended us tax form 1040x     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 1,000 8. Amended us tax form 1040x Is the amount on line 7 less than the amount on line 6?     No. Amended us tax form 1040x None of your social security benefits are taxable. Amended us tax form 1040x Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Amended us tax form 1040x   Yes. Amended us tax form 1040x Subtract line 7 from line 6 31,550 9. Amended us tax form 1040x If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 32,000   Note. Amended us tax form 1040x If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Amended us tax form 1040x 85) and enter the result on line 17. Amended us tax form 1040x Then go to line 18. Amended us tax form 1040x   10. Amended us tax form 1040x Is the amount on line 9 less than the amount on line 8?     No. Amended us tax form 1040x None of your benefits are taxable. Amended us tax form 1040x Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Amended us tax form 1040x If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Amended us tax form 1040x     Yes. Amended us tax form 1040x Subtract line 9 from line 8   11. Amended us tax form 1040x Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013   12. Amended us tax form 1040x Subtract line 11 from line 10. Amended us tax form 1040x If zero or less, enter -0-   13. Amended us tax form 1040x Enter the smaller of line 10 or line 11   14. Amended us tax form 1040x Enter one-half of line 13   15. Amended us tax form 1040x Enter the smaller of line 2 or line 14   16. Amended us tax form 1040x Multiply line 12 by 85% (. Amended us tax form 1040x 85). Amended us tax form 1040x If line 12 is zero, enter -0-   17. Amended us tax form 1040x Add lines 15 and 16   18. Amended us tax form 1040x Multiply line 1 by 85% (. Amended us tax form 1040x 85)   19. Amended us tax form 1040x Taxable benefits. Amended us tax form 1040x Enter the smaller of line 17 or line 18. Amended us tax form 1040x Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b   Example 3. Amended us tax form 1040x Joe and Betty Johnson file a joint return on Form 1040 for 2013. Amended us tax form 1040x Joe is a retired railroad worker and in 2013 received the social security equivalent benefit (SSEB) portion of tier 1 railroad retirement benefits. Amended us tax form 1040x Joe's Form RRB-1099 shows $10,000 in box 5. Amended us tax form 1040x Betty is a retired government worker and receives a fully taxable pension of $38,000. Amended us tax form 1040x They had $2,300 in taxable interest income plus interest of $200 on a qualified U. Amended us tax form 1040x S. Amended us tax form 1040x savings bond. Amended us tax form 1040x The savings bond interest qualified for the exclusion. Amended us tax form 1040x They figure their taxable benefits by completing Worksheet 1. Amended us tax form 1040x Because they have qualified U. Amended us tax form 1040x S. Amended us tax form 1040x savings bond interest, they follow the note at the beginning of the worksheet and use the amount from line 2 of their Schedule B (Form 1040A or 1040) on line 3 of the worksheet instead of the amount from line 8a of their Form 1040. Amended us tax form 1040x On line 3 of the worksheet, they enter $40,500 ($38,000 + $2,500). Amended us tax form 1040x Filled-in Worksheet 1. Amended us tax form 1040x Figuring Your Taxable Benefits Before you begin: • If you are married filing separately and you lived apart from your spouse for all of 2013, enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Amended us tax form 1040x • Do not use this worksheet if you repaid benefits in 2013 and your total repayments (box 4 of Forms SSA-1099 and RRB-1099) were more than your gross benefits for 2013 (box 3 of Forms SSA-1099 and RRB-1099). Amended us tax form 1040x None of your benefits are taxable for 2013. Amended us tax form 1040x For more information, see Repayments More Than Gross Benefits. Amended us tax form 1040x • If you are filing Form 8815, Exclusion of Interest From Series EE and I U. Amended us tax form 1040x S. Amended us tax form 1040x Savings Bonds Issued After 1989, do not include the amount from line 8a of Form 1040 or Form 1040A on line 3 of this worksheet. Amended us tax form 1040x Instead, include the amount from Schedule B (Form 1040A or 1040), line 2. Amended us tax form 1040x 1. Amended us tax form 1040x Enter the total amount from box 5 of ALL your Forms SSA-1099 and RRB-1099. Amended us tax form 1040x Also enter this amount on Form 1040, line 20a, or Form 1040A, line 14a $10,000 2. Amended us tax form 1040x Enter one-half of line 1 5,000 3. Amended us tax form 1040x Combine the amounts from:     Form 1040: Lines 7, 8a, 9a, 10 through 14, 15b, 16b, 17 through 19, and 21. Amended us tax form 1040x     Form 1040A: Lines 7, 8a, 9a, 10, 11b, 12b, and 13 40,500 4. Amended us tax form 1040x Enter the amount, if any, from Form 1040 or 1040A, line 8b -0-       5. Amended us tax form 1040x Enter the total of any exclusions/adjustments for: Adoption benefits (Form 8839, line 28), Foreign earned income or housing (Form 2555, lines 45 and 50, or Form 2555-EZ, line 18), and Certain income of bona fide residents of American Samoa (Form 4563, line 15) or Puerto Rico -0-       6. Amended us tax form 1040x Combine lines 2, 3, 4, and 5 45,500 7. Amended us tax form 1040x Form 1040 filers: Enter the amount from Form 1040, lines 23 through 32, and any write-in adjustments you entered on the dotted line next to line 36. Amended us tax form 1040x     Form 1040A filers: Enter the amount from Form 1040A, lines 16 and 17 -0- 8. Amended us tax form 1040x Is the amount on line 7 less than the amount on line 6?     No. Amended us tax form 1040x None of your social security benefits are taxable. Amended us tax form 1040x Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Amended us tax form 1040x   Yes. Amended us tax form 1040x Subtract line 7 from line 6 45,500 9. Amended us tax form 1040x If you are: Married filing jointly, enter $32,000 Single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013, enter $25,000 32,000   Note. Amended us tax form 1040x If you are married filing separately and you lived with your spouse at any time in 2013, skip lines 9 through 16; multiply line 8 by 85% (. Amended us tax form 1040x 85) and enter the result on line 17. Amended us tax form 1040x Then go to line 18. Amended us tax form 1040x   10. Amended us tax form 1040x Is the amount on line 9 less than the amount on line 8?     No. Amended us tax form 1040x None of your benefits are taxable. Amended us tax form 1040x Enter -0- on Form 1040, line 20b, or on Form 1040A, line 14b. Amended us tax form 1040x If you are married filing separately and you lived apart from your spouse for all of 2013, be sure you entered “D” to the right of the word “benefits” on Form 1040, line 20a, or on Form 1040A, line 14a. Amended us tax form 1040x     Yes. Amended us tax form 1040x Subtract line 9 from line 8 13,500 11. Amended us tax form 1040x Enter $12,000 if married filing jointly; $9,000 if single, head of household, qualifying widow(er), or married filing separately and you lived apart from your spouse for all of 2013 12,000 12. Amended us tax form 1040x Subtract line 11 from line 10. Amended us tax form 1040x If zero or less, enter -0- 1,500 13. Amended us tax form 1040x Enter the smaller of line 10 or line 11 12,000 14. Amended us tax form 1040x Enter one-half of line 13 6,000 15. Amended us tax form 1040x Enter the smaller of line 2 or line 14 5,000 16. Amended us tax form 1040x Multiply line 12 by 85% (. Amended us tax form 1040x 85). Amended us tax form 1040x If line 12 is zero, enter -0- 1,275 17. Amended us tax form 1040x Add lines 15 and 16 6,275 18. Amended us tax form 1040x Multiply line 1 by 85% (. Amended us tax form 1040x 85) 8,500 19. Amended us tax form 1040x Taxable benefits. Amended us tax form 1040x Enter the smaller of line 17 or line 18. Amended us tax form 1040x Also enter this amount on Form 1040, line 20b, or Form 1040A, line 14b $6,275 More than 50% of Joe's net benefits are taxable because the income on line 8 of the worksheet ($45,500) is more than $44,000. Amended us tax form 1040x Joe and Betty enter $10,000 on Form 1040, line 20a, and $6,275 on Form 1040, line 20b. Amended us tax form 1040x Deductions Related to Your Benefits You may be entitled to deduct certain amounts related to the benefits you receive. Amended us tax form 1040x Disability payments. Amended us tax form 1040x   You may have received disability payments from your employer or an insurance company that you included as income on your tax return in an earlier year. Amended us tax form 1040x If you received a lump-sum payment from SSA or RRB, and you had to repay the employer or insurance company for the disability payments, you can take an itemized deduction for the part of the payments you included in gross income in the earlier year. Amended us tax form 1040x If the amount you repay is more than $3,000, you may be able to claim a tax credit instead. Amended us tax form 1040x Claim the deduction or credit in the same way explained under Repayments More Than Gross Benefits , later. Amended us tax form 1040x Legal expenses. Amended us tax form 1040x   You can usually deduct legal expenses that you pay or incur to produce or collect taxable income or in connection with the determination, collection, or refund of any tax. Amended us tax form 1040x   Legal expenses for collecting the taxable part of your benefits are deductible as a miscellaneous itemized deduction on Schedule A (Form 1040), line 23. Amended us tax form 1040x Repayments More Than Gross Benefits In some situations, your Form SSA-1099 or Form RRB-1099 will show that the total benefits you repaid (box 4) are more than the gross benefits (box 3) you received. Amended us tax form 1040x If this occurred, your net benefits in box 5 will be a negative figure (a figure in parentheses) and none of your benefits will be taxable. Amended us tax form 1040x Do not use a worksheet in this case. Amended us tax form 1040x If you receive more than one form, a negative figure in box 5 of one form is used to offset a positive figure in box 5 of another form for that same year. Amended us tax form 1040x If you have any questions about this negative figure, contact your local SSA office or your local RRB field office. Amended us tax form 1040x Joint return. Amended us tax form 1040x   If you and your spouse file a joint return, and your Form SSA-1099 or RRB-1099 has a negative figure in box 5, but your spouse's does not, subtract the amount in box 5 of your form from the amount in box 5 of your spouse's form. Amended us tax form 1040x You do this to get your net benefits when figuring if your combined benefits are taxable. Amended us tax form 1040x Example. Amended us tax form 1040x John and Mary file a joint return for 2013. Amended us tax form 1040x John received Form SSA-1099 showing $3,000 in box 5. Amended us tax form 1040x Mary also received Form SSA-1099 and the amount in box 5 was ($500). Amended us tax form 1040x John and Mary will use $2,500 ($3,000 minus $500) as the amount of their net benefits when figuring if any of their combined benefits are taxable. Amended us tax form 1040x Repayment of benefits received in an earlier year. Amended us tax form 1040x   If the total amount shown in box 5 of all of your Forms SSA-1099 and RRB-1099 is a negative figure, you can take an itemized deduction for the part of this negative figure that represents benefits you included in gross income in an earlier year. Amended us tax form 1040x Deduction $3,000 or less. Amended us tax form 1040x   If this deduction is $3,000 or less, it is subject to the 2%-of-adjusted-gross-income limit that applies to certain miscellaneous itemized deductions. Amended us tax form 1040x Claim it on Schedule A (Form 1040), line 23. Amended us tax form 1040x Deduction more than $3,000. Amended us tax form 1040x    If this deduction is more than $3,000, you should figure your tax two ways: Figure your tax for 2013 with the itemized deduction included on Schedule A, line 28. Amended us tax form 1040x Figure your tax for 2013 in the following steps. Amended us tax form 1040x Figure the tax without the itemized deduction included on Schedule A, line 28. Amended us tax form 1040x For each year after 1983 for which part of the negative figure represents a repayment of benefits, refigure your taxable benefits as if your total benefits for the year were reduced by that part of the negative figure. Amended us tax form 1040x Then refigure the tax for that year. Amended us tax form 1040x Subtract the total of the refigured tax amounts in (b) from the total of your actual tax amounts. Amended us tax form 1040x Subtract the result in (c) from the result in (a). Amended us tax form 1040x Compare the tax figured in methods (1) and (2). Amended us tax form 1040x Your tax for 2013 is the smaller of the two amounts. Amended us tax form 1040x If method (1) results in less tax, take the itemized deduction on Schedule A (Form 1040), line 28. Amended us tax form 1040x If method (2) results in less tax, claim a credit for the amount from step 2(c) above on Form 1040, line 71. Amended us tax form 1040x Check box d and enter “I. Amended us tax form 1040x R. Amended us tax form 1040x C. Amended us tax form 1040x 1341” in the space next to that box. Amended us tax form 1040x If both methods produce the same tax, deduct the repayment on Schedule A (Form 1040), line 28. Amended us tax form 1040x Prev  Up  Next   Home   More Online Publications